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    ACCT 3313 - Cost Accounting SPRING 2016

    Instructor: Alfreda Dobiyanski, MS, CPA, CMA

    Section # and CRN: P01- 20631

    Office Location: Ag/Bus Building, Room 461

    Office Phone: 936-261-9252 Email Address:

    Office Hours: Tuesday 8:00-9:30, 12:30-2:00 Wednesday 8:00-2:00 Thursday 8:00-9:30, 12:30-2:00

    Mode of Instruction: Face to Face

    Course Location: JJPY, Don K. Clark Building, Room 240 Class Days & Times: TR 2:00 3:20 Catalog Description: Credit 3 semester hours. The fundamental costs of a manufacturing concern such as raw

    materials, labor cost, and overhead and the preparation of internal reports for managerial decisions in the areas: planning, control and budgets.

    Prerequisites: ACCT 2123 - Managerial Accounting Co-requisites: None

    Required Texts: Horngren, Datar, and Rajan, Cost Accountting,

    Fourteenth Edition, Pearson, Prentice Hall Publishing (ISBN# 13 9780132109178)

    Recommended Texts:


    Student Learning Outcomes:

    Upon successful completion of this course, students will be able to:

    Program Learning

    Outcome # Alignment

    Core Curriculum Outcome Alignment

    1 Understand the concepts used in the business environment of today BBA 1,2,3,4 CT, COM, PR, SR

    2 Know cost related terms and concepts BBA 1,4 CT, COM

    3 Use job order costing BBA 1 CT, EQS

    4 Use process costing BBA 1 CT. EQS

    5 Use activity-based-costing BBA 1 CT, EQS

    6 Understand cost behavior BBA 1 CT, EQS

    7 Understand cost-volume-profit relationships and how to use these in breakeven analysis

    BBA 1 CT, EQS

    8 Know how to use variable and absorption costing BBA 1 CT, EQS

    9 Prepare a master budget BBA 1 CT, EQS

    10 Use standard costs as a performance measurement BBA 1, CT, EQS, PR

    11 Prepare a flexible budget and perform variance analysis BBA 1 CT, EQS

    12 Understand and calculate cost allocations BBA 1 CT, EQS

    13 Understand capacity analysis BBA 1 CT, EQS


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    BBA Program Learning Goals/Course Objectives/Accrediting Body The Association to Advance Collegiate Schools of Business (AACSB) Goal 1: Mastery of Content: Graduates will demonstrate an ability to integrate and use knowledge from multiple business disciplines, and will demonstrate proficiency in their major area business discipline. (MC) Goal 2: Ethics: Graduates will have an ethical perspective. (ET) Goal 3: Global perspective: Graduates will have a global perspective. (GP) Goal 4: Communications: Graduates will demonstrate an ability to be effective communicators. (C) Core Learning Goals

    Communication (COM): Effective development, interpretation and expression of ideas through written, oral and visual communication

    Critical Thinking (CT): Creative thinking, innovation, inquiry, and analysis, evaluation and synthesis of information

    Empirical & Quantitative Skills (EQS): Manipulation and analysis of numerical data or observable facts resulting in informed conclusions

    Personal Responsibility (PR): Ability to connect choices, actions, and consequences to ethical decision-making

    Social Responsibility (SR): Intercultural competence, knowledge of civic responsibility, and the ability to engage effectively in regional, national, and global communities

    Teamwork (TW): Behaviors under the control of individual team members (effort they put into team tasks, their manner of interacting with others on team, and the quantity and quality of contributions they make to team discussions)

    Major Course Requirements Method of Determining Final Course Grade

    Course Grade Requirement Value (Points) Total

    1) Quizzes/Homework 50 12.5%

    2) Computer Project 50 12.5% 3) Exam I 100 25% 4) Exam II 100 25% 5) Final Exam (Comprehensive) 100 25%

    400 100% Grading Criteria and Conversion: Percent of Total Points A = 90-100 B = 80-89 C = 70-79 D = 60-69 F = Below 60

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    I reserve the right to change assignments and due dates as necessary. The student is responsible for homework missed during any absence. No make-ups will be given for missed quizzes. Any excused missed exams will be replaced by the comprehensive final exam. Course Procedures Lecture/discussion is the dominant format for the class. Students are expected to read assigned materials prior to class. Specific due dates for assignments listed on the course outline and calendar will be given in class. Assignments for each due date must be completed prior to that class meeting. Students should always be prepared to provide solutions to assigned problems for classroom discussion. Regular class attendance is important to achieve the objectives of the course. No children, pets, or visitors allowed in class.

    Formatting Documents Microsoft Word is the standard word processing tool used at PVAMU. If youre using other word processors, be sure to use the save as tool and save the document in either the Microsoft Word, Rich-Text, or plain text format.

    Student Services College of Business tutoring schedules will be announced when available. Other services for student assistance are listed below. Ms. Carolyn S. Davis Assistant Dean, Recruitment & Academic Enhancement Academic Progress Monitoring & Academic Achievement Planning Including but not limited to; Establishing a Study Schedule, Time Management, Goal Setting, Mentoring, etc. 936-261-9237

    Detailed Description of Major Assignments: Assignment Title or Grade Requirement


    Exam I Exam II Final Exam Homework/Quizzes Computer Project

    Exam covering topics in syllabus Exam covering topics in syllabus Exam covering topics in syllabus Homework collections and in class quizzes covering topics in syllabus Financial Statement Analysis using Excel Exams consist of multiple choice questions, problems, and essays

    Course Procedures or Additional Instructor Policies Taskstream Taskstream is a tool that Prairie View A&M University uses for assessment purposes. At least one of your assignments is REQUIRED to be submitted as an "artifact, an item of coursework that serves as evidence that course objectives are met. More information will be provided during the semester, but for general information, you can visit Taskstream via the link in eCourses. Course Evaluation

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    Semester Calendar

    Week One: 1/17/16 Topic Description

    The Accountants Role in the Organization An Introduction to Cost Terms and Purposes

    Readings: Assignment (s):

    T Chapter 1 R Chapter 2 T Q 1-1 thru 1-15 R E1-16

    Week Two: 1/24 Topic Description

    An Introduction to Cost Terms and Purposes Cost-Volume-Profit-Analysis

    Readings: Assignments:

    T R Chapter 3 T Q2-1 thru 2-15 R E2-20

    Week Three: 1/31 Topic Description Readings: Assignments: Week Four: 2/7 Topic Description Readings: Assignments: Week Five: 2/14 Topic Description Readings: Assignments: Week Six: 2/21 Topic Description Readings: Assignments: Week Seven: 2/28 Topic Description Readings: Assignments: Week Eight: 3/6

    Cost-Volume-Profit-Analysis T T E3-16, E3-17 R E3-21, E3-27 Determine How Costs Behave (pgs. 340- 357) T Chapter 10 T E10-16, E10-17, P10-22 R EXAM Job Costing T Chapter 4 T E4-16, E4-23 R E4-27 Process Costing T Chapter 17 T P17-30 R P17-31, P17-32 Activity Based Costing and Activity Based Management T Chapter 5 T E5-19 R E5-21

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    Topic Description Readings: Assignments: Week Nine: 3/13 Topic Description Readings: Assignments Week Ten: 3/20 Topic Description Readings: Assignments: Week Eleven: 3/27 Topic Description Readings: Assignments: Week Twelve: 4/3 Topic Description Readings: Assignments: Week Thirteen: 4/10 Topic Description Readings: Assignments: Week Fourteen: 4/17 Topic Description Readings: Assignments: Week Fifteen: 4/24 Topic Description Readings: Assignments:

    Master Budget and Responsibility Accounting T Chapter 6 T E6-17, E6-18, E6-19 R P6-33, P634 SPRING BREAK WEEK T SPRING BREAK R SPRING BREAK Flexible Budgets, Direct Cost Variances and Management Control T Chapter 7 T R E7-24 Flexible Budgets, Overhead Cost Variance and Management Control T Chapter 8 T E8-21 R EXAM Inventory Costing and Capacity Analysis Cost Allocation, Customer Profitability Analysis and Sales Variance Analysis T Chapter 9 R Chapter 14 T E9-16 R E14-16 Allocation of Support Department Costs, Common Costs, and Revenues T R Chapter 15 T E14-25 R E15-21 Cost Allocation: Joint Products and Byproducts T Chapter 16 T E16-16, R E16-17, E16-18 Spoilage, Rework, and Scrap T Chapter 18 T Q18-2,3,4 and Q18-(11-15) R E18-16, E18-20, E18-21

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    Week Sixteen: 5/1 Topic Description Readings: Assignments: Week Seventeen: 5/8 Topic Description Readings: Assignments:



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